Taxperience Real Estate Special 2024-2025
By Taxperience on April 2025
Looking Back at 2024 & Ahead to 2025 In the first edition of our Taxperience Real Estate newsletter, we reflect on the most significant tax case law in the real estate sector from 2024. In addition, we provide an overview of the most relevant legislative proposals—particularly tho …
Work-Related Costs Scheme and Small Gifts 2024
By Taxperience on April 2025
Spiced Biscuits, Chocolate Letters, Christmas Treats, and the WKR As the end of the year approaches and the festive season is once again upon us, it's time for spiced biscuits (pepernoten), chocolate letters, and Christmas wreath cookies.
Split transfer tax exemption as of 1 July 2025
By Taxperience on April 2025
The End of Year Decree 2024 includes the new division exemption in transfer tax. This exemption will take effect from 1 July 2025 and contains a number of new conditions and targets two types of demergers: demergers with companies and so-called quarrelsome demergers. Below, we elabora …
New Law Clarification Assessment Employment Relations (Vbar)
By Taxperience on April 2025
A lot has changed in the past few months in the area of ZZP legislation (legislation to qualify the working relation of self-employed individuals also known as ‘ZZP’). The new law, which has recently been submitted for assessment to the Dutch State Council, provides more clarity on th …
NSC launches another attack on expat ruling
By Taxperience on February 2025
Despite the fact that the party, as a member of the cabinet, previously agreed to the 2025 Tax Plan in which the 30% scheme for expats remained in place, albeit reduced to a 27% scheme (as of 1 January 2027) , the party is now again proposing t o abolish the scheme.
Dutch Supreme Court changes fiscal allocation travel days
By Taxperience on February 2025
In relation to the calculation regarding the prevention of double taxation on days worked elsewhere, the Dutch Supreme Court recently ruled in the case relating to the business trips undertaken by a Dutch resident goalkeeper coach that a travel day must be attributed half to the count …
Taxperience Notary Services and Meewis Notaries join forces
By Taxperience on February 2025
's-Hertogenbosch-based notary offices Taxperience Notary Services and Waalwijk-based Meewis Notaries are proud to announce that they are joining forces. This strategic merger of two powerful notary offices will lead to a doubling of the number of notaries and staff, resulting in econo …
Theo de Bie in conversation with DB Magazine
By Taxperience on January 2025
Recently, Theo de Bie spoke with DB Magazine about the strategic partnership between Taxperience Notary Services and Meewis Notaries, which has been in place since the end of last year.
Tax authorities more critical on the place of establishment for VAT
By Taxperience on January 2025
Since the United Kingdom left the EU, we have seen that the Dutch tax authorities are more critical on the place of establishment of Dutch companies with a foreign board. In the absence of a Dutch board, a company is not established in the Netherlands for tax purposes, with all the pr …
Salary norms 30% scheme
By Taxperience on December 2024
Just before Christmas, the Tax Authorities published the 2025 salary norms for the 30% scheme. As of 1-1-2025, these are as follows: Employee younger than 30 years old with a Master's degree: € 35,468 (2024: €35,048) Employee aged 30 or older: € 46,660 (2024: € 46,107)